Ark. Code Ann. § 26-51-1214: Sales of natural gas and electricity - Exemption

(a) Sales of natural gas and electricity to taxpayers qualified under § 26-51-1212(1) or § 26-51-1212(2) for use in connection with the steel mill shall be exempt from the Arkansas gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas compensating use tax, levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any other state or local tax administered under those acts.

(b) The benefits of exemptions granted pursuant to this section shall become effective on July 1, 1991.